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我投资兴办了三家个人独资企业,年终三家企业应纳税所得额分别为48230元、51145元、32789元,并分别预缴个人所得税8250元、9795元、5170元。收到股息3000元。我应如何缴纳个人所得税? 答:根据国家税务总局《关于印发<关于个人独资企业和合伙企业投资者征收个人所得税的规定>的通知》(国税函[2001]84号)第一条规定,投资者兴办两个或两个以上企业,并且企业性质全部是独资的,年度终了后汇算清缴时,应纳税款的计算按以下方法进行:汇总其投资兴办的所有企业的经
I invested and set up three individual proprietorship enterprises. The taxable income of the three enterprises at the year-end was 48,230 yuan, 51,114 yuan and 32789 yuan respectively, with a prepayment of personal income tax of 8,250 yuan, 9,795 yuan and 5,170 yuan respectively. Receive a dividend of 3,000 yuan. How should I pay personal income tax? Answer: According to Article 1 of the Circular of the State Administration of Taxation on Printing and Distributing the Provisions on the Imposition of Individual Income Tax on Individual-owned Enterprises and Partnership Enterprises (Guoshuihan [2001] No.84), the investment The establishment of two or more enterprises, and the nature of the business are wholly-owned, after the end of the year final settlement, the calculation of tax payable according to the following methods: summary of all its investment in the establishment of the business by